2002 (12) TMI 626

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..... ated 10.10.2001 by which the Commissioner (Appeals) has confirmed the demands on the allegation of clandestine manufacture and removal of cotton yarns of 26's, 34's, and 40's counts. On the visit to the factory premises and on checking of the account books, stock, etc. the officers found that on certain dates the figures of cotton yarn production found in the production slips did not m .....

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..... s that these production slips maintained by the watchman and shift supervisor did not contain their signature. They were illiterate persons and they did not know yarn was dispatched under 96E on sale basis and his entries cannot be taken as authentic ones insofar as the entries made in gate out register is concerned. With regard to particulars noted in the production slip it was submitted that the .....

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..... ice that the officers seized the production slip and the register maintained at the gate. However it is the department's own case as recorded in Order-in-original that on physical verification of stock they found that all the stocks were in order. The consignees were also examined and nothing incriminating was found from their statement. The appellant clearly explained as to how the production .....

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..... s or private register are not sufficient for the purpose of confirming the allegation of clandestine manufacture and removal of goods. This was held in the case of Krishna Bottlers vs. CCE as reported in 1999 (32) RLT 459 which followed the earlier judgment of the Tribunal on the aspect of private registry and chit not being a piece of evidence in the case of Kashmir Vanaspati (P) Ltd. vs. CCE as .....

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..... ical verification there was no excess raw material, there was no excess of production of electricity or payment of wages or excess of production of goods to any private party. The invoices of the consignee tallied with the register. The revenue has not been able to collect evidence of excess manufacture and sale without payment of duty. The two pieces of evidence are not sufficient for supporting .....

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